Electricity Used in Agriculture Exempt in Florida If Separately Metered

Effective July 1, 2007, Florida amended its statutes regarding the exemption of electricity consumed directly or indirectly in the production or processing of agricultural products. Under the change, electricity is now exempt from sales and use tax as long as it is separately metered from the electricity used in non-production or non-processing functions. Farmers must present an exemption certificate to the utility provider to be eligible for the exemption. If centrally metered, and electricity is considered to be used for both tax-exempt and taxable purposes, it is entirely subject to tax. (Ch. 56 (H.B. 1199), Laws 2007, effective July 1, 2007)

Posted
on June 20, 2007

Share this:

Stay Informed On Sales and Use Tax

Join the Sales Tax Institute mailing list and get updates on the latest news, tips, and trainings for sales and use tax.

By submitting this form you are agreeing to join the Sales Tax Institute’s mailing list so the Sales Tax Institute can send you email notifications including our monthly newsletter, monthly sales tax tips digest, information about upcoming courses and sales tax resources. Submitting this form will add your email to our mailing list. We will never share or sell your info. Click here to view our privacy policy.